摘要
在我国建立公共财政的过程中 ,由于二元经济性质、农村经济制度和经济水平的限制 ,政府对农村的收支具有相对独立性。将农村公共财政作为相对独立的体系来研究 ,从农村公共财政的制度环境出发 ,阐明农村公共财政具有全新意义上的保障和发展职能 ,指出公共财政向农村倾斜的必然性 ,认为农村公共财政的实质就是支持农村全面发展的财政。
In the process of establishing the public finance ,the government 's income and expenditure in countryside have the relatively independment ,because of the restrict of two-department economics obstruct, countryside economic institutions and levels. This essay regards the countryside public finance as an independent system.It sets out from the institution environment of countryside public finance ,clarifies that it has the functions of guaranty and development including new meanings,then points out the inevitability of CPF is countryside-inclination.Thus the CPF of China is just the thing that prompts the all-development of countryside in essential.
出处
《财经理论与实践》
CSSCI
北大核心
2004年第1期89-93,共5页
The Theory and Practice of Finance and Economics